Power control semiconductor devices that can achieve both a high breakdown voltage and a low on-resistance include a vertical metal oxide semiconductor field effect transistor (MOSFET) having a super junction structure (hereinafter, also referred to as an “SJ structure”) in which a p type (or n type) semiconductor layer is embedded in an n type (or p type) semiconductor layer and n type regions and p type regions are alternately arranged. In the SJ structure, a wide depletion region is formed by equalizing the amount of n type impurities included in the n type region to the amount of p type impurities included in the p type region to realize a high breakdown voltage. In addition, it is possible to realize a low on-resistance by providing a high impurity concentration region to which a current is applied. In order to stably realize a high breakdown voltage, it is preferable to form the n type and p type regions having a uniform impurity concentration.